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What might seem an easy question at first sight, it is not at all easy, yes, appearances can be deceptive, like in this case, since it is necessary to understand the Australian context in which the key idea Enhanced Disclosure (ED) securities is embedded.

This is the definition of the concept “disclosing entity” in the context of the issue of Enhanced Disclosure securities. My translation suggestion is based on the definition provided underneath:
ifci.ch/136810.htm (sorry, I fear the link cannot be opened!):
Detailed Changes since April 1994 (including Proposed Changes)
Australia
(…)
A disclosing entity is a body or undertaking (prescribed interest schemes) that has issued securities that are Enhanced Disclosure (ED) securities.

In this particular sense, the notion of “enhance disclosure” takes on a capital meaning. “Enhanced disclosure” means a process by which a prescribed number of checks must be undertaken in order to guarantee a proper disclosure of the information related to the companies that have offered (or wish to offer) securities in Australia. Such companies are, for instance, subject to a continuous disclosure obligation as prescribed in the amendments to the Australian Corporate Law Reform Act 1994. And such “disclosure obligations” include a “strict accounting” procedure and strict information disclosure duties.

This is the outcome of my initial approach to your difficult query. Since I am not an expert in Australian financial law, I am including the quoted link again with further information about this complex topic:

ifci.ch/136810.htm
Detailed Changes since April 1994 (including Proposed Changes)
Australia
Regulatory Requirements for Public Offers
Prospectus Requirements
(…)
Continuing Reporting Obligations
The most substantial regulatory change occurred in the area of continuous disclosure with amendments to the Corporations Law made by the Corporate Law Reform Act 1994. These changes potentially may apply to some foreign companies - i.e., those who have offered securities via a prospectus lodged in Australia. Unless, however, securities of a foreign company are quoted on the ASX under Listing Rule 1A, it is very unlikely that a foreign company will ever be a disclosing entity. This is because:
(a) of the exemption for foreign companies quoted under Listing Rule 1B; and
(b) securities for a foreign company issued pursuant to a prospectus or a takeover scheme or compromise or arrangement under Pt 5.1 are not counted for the purposes of determining a disclosing entity.
These issues are discussed below with some background information on the changes made to the disclosure requirements in Australia.
Enhanced Disclosure
Overview
Part 1.2A of the Corporations Law came into force on 1 July 1994. It introduces the concept of disclosing entities to the Corporations Law. Disclosing entities are required to comply with strict accounting and information disclosure obligations.
A disclosing entity is a body or undertaking (prescribed interest schemes) that has issued securities that are Enhanced Disclosure (ED) securities. The two most common classes of ED securities that are quoted on a stock market (quoted ED securities) and securities to which a prospectus relates.
The consequences of being a disclosing entity are:
(i) half-year and full-year accounting periods apply to the entity for accounting periods which commence after 1 July 1994;
(ii) a continuous disclosure regime applies to the entity;
(iii) the entity may be able to take advantage of the more relaxed prospectus content rule in sec 1022AA.
What is a disclosing entity?
Disclosing entities are defined in sec 111AC:
(…I)
What are ED securities?
Securities of a body will be ED securities if:
(…)


The Australian Corporations Act 2001 defines “disclosing entity” for the purpuses of said Act:
classic.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s111ac.html#:~:text=(1)%20If%20any%20securities%20of,the%20purposes%20of%20this%20Act.
Commonwealth Consolidated Acts
CORPORATIONS ACT 2001 - SECT 111AC
Disclosing entity
(1) If any securities of a body (except interests in a managed investment scheme) are ED securities, the body is a disclosing entity for the purposes of this Act.
(2) If any interests in a managed investment scheme are ED securities, the undertaking to which the interests relate is a disclosing entity for the purposes of this Act.


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Note added at 4 hrs (2023-07-19 18:47:36 GMT)
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On the web site of XXX XXX, one of Australia's leading law firms, enhanced disclosure securities are defined as follows (based on the legal definition provided by que quoted law):
https://www.claytonutz.com/knowledge/2008/january/compliance...
(…)
Section 111AE defines "ED securities" as securities issued by a body corporate which:
• with its agreement, consent or acquiescence, is included in the official list of a prescribed financial market (eg. the entity is listed on the ASX); and
• the market's listing rules (eg. the ASX Listing Rules) apply to the body in relation to a class of securities issued by the body.


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Note added at 4 hrs (2023-07-19 18:48:21 GMT)
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Correction: (...) provided by the quoted law.

De acuerdo con el contexto ofrecido, en la sección 111AC de la Corporations Act de 2001, en el contexto legal australiano se define a una “disclosing entity” como una entidad que está obligada a divulgar cierta información según lo estipulado en la ley.

Si bien “entidad reveladora” podría ser correcto, no encontré muchos ejemplos. En cambio, el término “entidad divulgadora” aparece varias veces en este documento al español del Diario Oficial de la Unión Europea (págs. 2,7,8 y 10): https://eur-lex.europa.eu/legal-content/ES/TXT/PDF/?uri=OJ:L...